TMI Blog2021 (6) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no counter affidavit filed by the Respondents and therefore we are unable to understand the reason for denial of the credit to the Petitioner. The present petition are allowed and Respondents are directed to immediately process the TRAN-1 Form filed by the Petitioner in accordance with law and reflect the credit in the electronic credit ledger under the GST regime - petition allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, on 12th August, 2017, its electronic credit ledger does not reflect the transitional input tax credit balance. 3. The Petitioner- Falcon Technologies Pvt. Ltd, is engaged in trading activity, namely importing and/or domestically procuring various items such as broadcasting/radio equipment and selling the same to All India Radio/Doordarshan/Prasar Bharti and other private broadcasting channel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not yielded any favourable outcome. There is no counter affidavit filed by the Respondents and therefore we are unable to understand the reason for denial of the credit to the Petitioner. In this vein, we refer to the judgment of the Madras High Court in The Commissioner of GST Central Excise, Chennai Outer Commissionerate and Ors. v.Checkpoint Apparel Labeling Solutions India Pvt. Ltd. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Ors. v. Union of India and Ors. 2019[30] G.S.T.L. 478., Bhargava Motors v. Union of India and Ors. 2019 (26) G.S.T.L. 164, Pending SLP (Union of India v. Bhargava Motors, Diary No. 38404/2019)., and The Tyre Plaza v. Union of India 2019 (30) G.S.T.L. 222, Pending SLP (Union of India Ors. v. The Tyre Plaza, SLP(C.) No. 15397/2020). 6. Accordingly, we allow the present petition a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
